Question

Goods distributed as free samples ₹5000

Answer 1

Advertisement Expenses A/C. Dr. Rs.5000

To Purchases A/C. Rs.5000

(Being goods distributed as free samples)

Answer 2

Journal entry

Advertising  Dr  5000

        To purchases A/c    5000

(being goods distributed as free samples)

------------------------------------------------------------------------------------------------------------

Accounting equation

Decrease in capital by 5000

decrease in stock ( asset)  by 5000